https://www.taxtmi.com/caselaws?id=193789 The Court directed the respondents to process the petitioner's refund claim for excess customs duty paid on imports under Section 3(1) of the Customs Tariff Act. Despite the petitioner's inability to claim CENVAT credit, the Court ruled in favor of the petitioner based on the precedent set by the Supreme Court in SRF Ltd. The respondents were ordered to pay the refund amount with interest within three weeks, emphasizing the need for supporting documentation to show that the benefit was not passed on to customers. en-us Tue, 08 Nov 2016 00:00:00 +0530 Sat, 19 Aug 2017 08:10:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193789 The Court directed the respondents to process the petitioner's refund claim for excess customs duty paid on imports under Section 3(1) of the Customs Tariff Act. Despite the petitioner's inability to claim CENVAT credit, the Court ruled in favor of the petitioner based on the precedent set by the Supreme Court in SRF Ltd. The respondents were ordered to pay the refund amount with interest within three weeks, emphasizing the need for supporting documentation to show that the benefit was not passed on to customers. Case-Laws Customs Tue, 08 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193789